Update: Extension till 16 May 2022 granted for the filing of the Summary statement 325.48 by qualifying Digital platform operators


In previous alerts we informed you that in anticipation of DAC7 specific reporting obligations apply in Belgium for digital platform operators since 2021.

Under these rules, qualifying digital platform operators have to inform service providers active on the platform on their fiscal and social obligations. In addition, they have to send annually to these service providers and to the tax authorities certain information such as the type of services rendered and the amounts concerned.

The initial due date of 31 March 2022 for the tax reporting by means of the form 325.48 has been extended till 16 May 2022.

Finally, please note that last week the Explanatory memorandum (“Bericht aan de exploitanten van een digitaal samenwerkingsplatform / Avis aux opérateurs d’une plate-forme collaborative numérique”) on the forms 281.48 and 325.48 has been published on the website of the Belgian tax authorities.

For further insights or questions, please contact your PwC tax team or our experts Inge Meynen, Tom Heremans or Karl Struyf.